Employment continuation support project

Production activities within the corporation

Updated: July 2026, 2


About employment support business accounting

For employment transition support, employment continuity support type A, and employment continuity support type B, it is necessary to hire users to carry out production activities within the business premises and pay wages and wages.

If you misjudge the income and expenditure of your production activities and end up in the red after starting your business, unable to pay wages and wages to your users, you will have to lay off your users and it will no longer function as a welfare service for people with disabilities.

Welfare services for the disabled that engage in production activities are required to submit a revenue and expenditure plan when applying for designation, and we examine whether excessive sales will occur (as welfare services for the disabled are not for profit) and whether there will be a deficit due to smooth operation. will be done.

Here, we will discuss the accounting process for income and expenditure planning, which is easy to stumble upon when applying for designation.

Accounting treatments to keep in mind: Production activities within corporations

Even if goods and products resulting from production activities are consumed within the corporation, or cleaning activities within the corporation are performed as production activities, they are recorded as production activity income.
However, setting internal transaction prices too high or too low is not permitted.

For example, internal transaction prices must be reasonable, such as setting the same price as the amount sold to external parties, or referring to the price if the business were to be outsourced to an outside company.

There are two possible examples of consumption, etc. within a corporation:
① If cookies manufactured in production activities are consumed as tea sweets for a meeting

② When outsourcing processing is outsourced to another employment support business

Please consult with the support administrative scrivener corporation

There are many consultants with specialized know-how in support of continued employment, but administrative scriveners, who represent companies on a daily basis and handle applications and negotiations with administrative agencies, have the know-how and track record that can be accumulated.
We fully support our clients' business operations by making full use of our know-how and track record.

We also have offices in four locations across the country, in Tokyo, Nagoya, and Osaka, and can provide nationwide service from these bases.
Please leave the specialized and complicated procedures to us.

Consultation before making a request is free of charge.

Free consultation available!
Contact Us
Free consultation available!
Contact Us